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        <h1>Enforcement of Charge for Arrears under Municipal Act Upheld by Court</h1> The court affirmed the decree of the Subordinate Judge, dismissing the appeal and ordering costs. Beachcroft, J., in agreement, concluded the judgment. ... - Issues:- Enforcement of charge on immovable property for arrears of consolidated rates.- Interpretation of Calcutta Municipal Act, 1899 regarding the charge.- Nature and enforceability of the charge against property in hands of appellants.Analysis:Issue 1: Enforcement of Charge on Immovable Property:The case involved an appeal regarding the enforcement of a charge on immovable property for arrears of consolidated rates. The property in question was originally owned by Saudamini Dasi and later transferred to various defendants. The Municipal Corporation of Calcutta initiated an action to enforce a charge on the property for arrears of rates accrued over a specific period. The key contention was whether the arrears constituted a charge on the property and if it could be enforced against the defendants.Issue 2: Interpretation of Calcutta Municipal Act, 1899:The judgment extensively analyzed the relevant sections of the Calcutta Municipal Act, particularly Sections 147, 149, 171, 212, 215, 222, 223, and 238. Section 238 specifically established that the consolidated rate would be a first charge on the property. The court clarified that the charge was not limited by Section 223, which dealt with personal liability, and affirmed that the consolidated rate constituted a first charge on the premises.Issue 3: Nature and Enforceability of the Charge:The judgment delved into the distinction between a mortgage and a charge as per Section 100 of the Transfer of Property Act. It emphasized that a charge does not involve the transfer of interest in specific property, unlike a mortgage. The court highlighted that the charge could not be enforced against a bona fide purchaser for value without notice. The appellants, as purchasers of the property, were not entitled to protection as they could have discovered the arrears through due diligence before the purchase.In conclusion, the court affirmed the decree of the Subordinate Judge, dismissing the appeal and ordering costs. Beachcroft, J., in agreement, concluded the judgment.

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